Cal. Rev. & Tax. Code § 40074

Current through the 2023 Legislative Session.
Section 40074 - Penalty for negligence or intentional disregard

If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto.

Ca. Rev. and Tax. Code § 40074

Added by Stats. 1974, Ch. 991.